Bornyl acetate and iso bornyl acetate
Bornyl acetate and isobornyl acetate (organic esters)
HSN 2915 39 20 (Bornyl acetate and isobornyl acetate) is subject to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968 where the substance figures in the Schedule to that Act. Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate controls under Chapter VII-A of the NDPS Rules, 1985 and the Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 apply as additional clearance requirements.
- Registration certificate from CIB&RC
- Import permit from CIB&RC
- Chapter 29 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Confirm whether the specific substance falls within the Schedule to the Insecticides Act, 1968. If scheduled, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee, and note that import is permitted only at the restricted places specified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 of Chapter 29
- 2If the substance qualifies as an NDPS item, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes, or confirm classification under Appendix-I to the ITC (HS) Schedule for other permitted uses. Non-compliance with NDPS import-certificate requirements attracts criminal liability under the NDPS Act.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Ensure mandatory Chapter 29 additional qualifiers are declared in the import declaration at the bill of entry, as required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, effective 15 October 2023. Where import of specified hazardous substances exceeds specified quantities, take out an insurance policy under the Public Liability Insurance Act, 1991 per S.O. 227(E) dated 24-03-1992.CBIC Circular 23/2023-Cus dated 30-09-2023 · S.O. 227(E) dated 24-03-1992
The most common error on this tariff line is importing on the assumption that the CIB&RC and NDPS regimes are mutually exclusive — in practice, a single consignment of bornyl or isobornyl acetate can attract both frameworks simultaneously if the substance is both a scheduled insecticide and an NDPS-proximate chemical. Failing to assess NDPS applicability before shipment and then discovering an import-certificate deficit at the port of entry exposes the consignment to seizure and the importer to criminal prosecution under the NDPS Act, with no administrative remedy available at the bill-of-entry stage.